May 05, 2024  
College Catalog 2023-2024 
    
College Catalog 2023-2024

ACCT 130 - Payroll Accounting


5 Total Credits
This class covers the collection and recording of payroll data, such as wages, overtime, leave, salary calculations, and payroll taxes such as Social Security (OASDI and HI), Federal Unemployment (FUTA) and State Unemployment (SUTA).

Prerequisite(s): Completion of ACCT& 201  with a 2.0 or higher.